BHARAT SANCHAR NIGAM LTD Vs. UNION OF INDIA
LAWS(SC)-2006-3-94
SUPREME COURT OF INDIA
Decided on March 02,2006

BHARAT SANCHAR NIGAM LTD. Appellant
VERSUS
UNION OF INDIA Respondents


Referred Judgements :-

STATE OF UTTAR PRADESH VS. UNION OF INDIA [OVERRULED]



Cited Judgements :-

ASIAN PEROXIDE LTD VS. GOVERNMENT OF ANDHRA PRADESH [LAWS(APH)-2010-12-111] [REFERRED TO]
HOTEL PALMGROVE VS. STATE OF TAMILNADU [LAWS(MAD)-2008-9-183] [REFERRED TO]
MIOT HOSPITALS LTD VS. STATE OF TAMIL NADU [LAWS(MAD)-2020-5-73] [REFERRED TO]
COMM CENTRAL EXCISE COMM , JAIPUR, STATUE CIRCLE VS. NATIONAL ENGINEERING INDUSTRIES LTD, KHATIPURA ROAD [LAWS(RAJ)-2017-12-160] [REFERRED TO]
KMK EVENT MANAGEMENT LTD. VS. COMMISSIONER OF COMMERCIAL TAXES [LAWS(APH)-2014-12-74] [REFERRED TO]
SANJOSE PARISH HOSPITAL VS. COMMERCIAL TAX OFFICER, CHAVAKKAD [LAWS(KER)-2019-1-132] [REFERRED TO]
COMMISSIONER OF VALUE ADDED TAX DELHI VS. CARZONRENT INDIA PVT LTD [LAWS(DLH)-2013-1-218] [REFERRED TO]
PETER JAGDISH NAZARETH VS. STATE OF GUJARAT [LAWS(GJH)-2021-8-19] [REFERRED TO]
BHARTI TELEMEDIA LTD VS. GOVERNMENT OF NCT OF DELHI [LAWS(DLH)-2011-9-3] [REFERRED TO]
SHIVA TAXFABS LIMITED VS. UNION OF INDIA [LAWS(DLH)-2011-9-372] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE VS. BHARATI AIR TEL LIMITED [LAWS(MAD)-2013-12-14] [REFERRED TO]
TVL R MINI COLOUR LAB VS. TAMIL NADU TAXATION SPECIAL TRIBUNAL [LAWS(MAD)-2007-8-404] [REFERRED TO]
SAMSUNG INDIA ELECTRONICS PRIVATE LIMITED VS. STATE OF RAJASTHAN [LAWS(RAJ)-2017-3-194] [REFERRED TO]
VINAYAGA ENGINEERING WORKS VS. STATE OF TAMILNADU [LAWS(MAD)-2008-9-189] [REFERRED TO]
M/S.ANAND CINE SERVICES VS. STATE OF TAMIL NADU [LAWS(MAD)-2013-3-1] [REFERRED TO]
VITAN DEPARTMENTAL STORES & INDUSTRIES LIMITED VS. STATE OF TAMIL NADU, REP. BY THE JOINT COMMISSIONER [LAWS(MAD)-2013-10-69] [REFERRED TO]
UNION OF INDIA, REP BY ITS CHIEF SECRETARY VS. BHARAT SANCHAR NIGAM LIMITED,A GOVT OF INDIA ENTERPRISE [LAWS(MAD)-2017-8-314] [REFERRED TO]
COMMISSIONER OF CUSTOMS & CENTRAL EXCISE VS. M/S. HINDUSTAN CONSTRUCTION COMPANY LTD. [LAWS(MAD)-2017-12-123] [REFERRED TO]
G S LAMBA AND SONS VS. STATE OF ANDHRA PRADESH [LAWS(APH)-2011-1-24] [REFERRED TO]
M/S. TRANSOCEAN OFFSHORE, INTERNATIONAL VENTURES LIMITED VS. UNION OF INDIA [LAWS(APH)-2017-4-33] [REFERRED TO]
VERIZON COMMUNICATIONS SINGAPORE PTE LTD VS. INCOME TAX OFFICER [LAWS(MAD)-2013-11-59] [REFERRED TO]
SHV ENERGY PVT. LTD. VS. STATE OF TAMIL NADU [LAWS(MAD)-2017-7-289] [REFERRED TO]
M/S.AGS ENTERTAINMENT PRIVATE LIMITED, VS. UNION OF INDIA [LAWS(MAD)-2013-6-97] [REFERRED TO]
COMMISSIONER OF CUSTOMS VS. PARAG DOMESTIC APPLIANCES [LAWS(KER)-2018-3-95] [REFERRED TO]
FOXTEQ SERVICES INDIA LTD VS. COMMISSIONER OF SERVICE TAX [LAWS(MAD)-2013-4-8] [REFERRED TO]
STATE OF TAMIL NADU VS. TVL ESSAR SHIPPING LIMITED [LAWS(MAD)-2011-8-399] [REFERRED TO]
CIT VS. AJAY AUTOMATION (P) LTD [LAWS(APH)-2012-1-105] [REFERRED TO]
UNION OF INDIA VS. KESHARI INDUSTRIES [LAWS(GAU)-2021-10-68] [REFERRED TO]
TATA MOTORS LTD, JAMSHEDPUR, EAST SINGHBHUM VS. STATE OF JHARKHAND, [LAWS(JHAR)-2020-3-23] [REFERRED TO]
MEERAJ ESTATE AND DEVELOPERS VS. COMMMISSIONER OF INCOME TAX [LAWS(ALL)-2019-9-411] [REFERRED TO]
BHARTI AIRTEL LTD VS. STATE OF KARNATAKA [LAWS(KAR)-2011-1-75] [REFERRED TO]
BHARTI AIRTEL LTD VS. STATE OF KARNATAKA FINANCE DEPARTMENT [LAWS(KAR)-2011-2-5] [REFERRED TO]
WIND WORLD (INDIA) INFRASTRUCTURE PVT LTD VS. STATE OF KARNATAKA [LAWS(KAR)-2016-8-135] [REFERRED]
SAMSUNG INDIA ELECTRONICS PVT. LTD. VS. THE STATE OF BIHAR THROUGH COMMISSIONER OF COMMERCIAL TAXES [LAWS(PAT)-2016-12-98] [REFERRED TO]
M/S G.D. GOENKA (P) LTD VS. STATE OF U.P. AND OTHERS [LAWS(ALL)-2016-12-178] [REFERRED TO]
M/S STAR PAPER MILLS LIMITED VS. COMMISSIONER, COMMERCIAL TAXES [LAWS(ALL)-2017-10-26] [REFERRED TO]
STATE OF KARNATAKA REPRESENTED BY THE SECRETARY VS. UNITED BREWERIES LTD [LAWS(KAR)-2016-12-110] [REFERRED TO]
INDUS TOWERS LIMITED VS. STATE OF GUJARAT [LAWS(GJH)-2018-8-392] [REFERRED TO]
INDUS TOWERS LIMITED VS. STATE OF GUJARAT [LAWS(GJH)-2018-8-392] [REFERRED TO]
Bharti Televentures Ltd., Represented by its Officer-Legal, Sri. Prashanth. N., No. 56, Divyashree Towers, Bannerghatta Road, Bangalore - 560076 VS. The State of Karnataka Through the Commissioner of Commercial Taxes, Vanijya Therige Karyalaya, [LAWS(KAR)-2012-9-228] [REFERRED TO]
BHARATI AIRTEL LTD VS. STATE OF KARNATAKA [LAWS(KAR)-2010-1-40] [REFERRED TO]
SKY GOURMET CATERING PRIVATE LIMITED VS. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES [LAWS(KAR)-2011-4-11] [REFERRED TO]
QUIPPO ENERGY LTD. VS. UNION OF INDIA [LAWS(GJH)-2016-7-399] [REFERRED TO]
THE COMM. COMMERCIAL TAX, U.P. LUCKNOW VS. S/S FOREVER LIVING IMPORTS (I) PVT. LTD. [LAWS(ALL)-2017-9-29] [REFERRED TO]
BHARAT SANCHAR NIGAM LIMITED VS. COMMISSIONER TRADE TAX U.P. [LAWS(ALL)-2019-11-370] [REFERRED TO]
ANTRIX CORPORATION LTD VS. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES [LAWS(KAR)-2010-2-3] [REFERRED TO]
THE STATE OF KARNATAKA VS. UNITED BREWERIES LTD. [LAWS(KAR)-2015-10-103] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. U.S. SRIVASTAVA MEMORIAL EDUCATIONAL SOCIETY [LAWS(ALL)-2017-2-339] [REFERRED TO]
SAMSUNG (INDIA) ELECTRONICS PVT LTD VS. COMMISSIONER OF COMMERCIAL TAXES U P LUCKNOW [LAWS(ALL)-2018-1-146] [REFERRED TO]
M/S BHARAT SANCHAR NIGAM LTD. LKO. THROUGH AUTHORISED SIGNATOR VS. COMMISSIONER OF COMMERCIAL TAX U.P. GOMTI NAGAR LKO. AND ANR. [LAWS(ALL)-2018-3-480] [REFERRED TO]
COMMISSIONER, COMMERCIAL TAX, U.P. LUCKNOW VS. FOREVER LIVING IMPORTS (I) PVT. LTD. MEERUT [LAWS(ALL)-2017-9-335] [REFERRED TO]
M/S. CROSSLAY REMEDIES LIMITED VS. STATE OF U.P. AND 2 ORS. [LAWS(ALL)-2017-4-244] [REFERRED TO]
BHARAT SANCHAR NIGAM LTD BARABANKI THROU, AUTHORIS VS. COMMISSIONER OF COMMERCIAL TAX GOMTI NAGAR LKO AND [LAWS(ALL)-2018-5-591] [REFERRED TO]
DEEP INDUSTRIES LTD. VS. STATE OF GUJARAT [LAWS(GJH)-2017-12-288] [REFERRED TO]
NESTLE INDIA LIMITED VS. DEPUTY COMMISSIONER OF COMMERCIAL TAX AND ORS. [LAWS(GJH)-2015-5-112] [REFERRED TO]
M/S DOMINOS PIZZA OVERSEAS FRANCHISING B.V. VS. STATE OF U.P. AND OTHERS [LAWS(ALL)-2016-11-30] [REFERRED TO]
RADHEY SHYAM JAISWAL VS. COMMISSIONER OF TRADE TAX [LAWS(ALL)-2007-9-207] [REFERRED TO]
IDEA MOBILE COMMUNICATIONS LTD. VS. COMMR. OF C. EX., TRIVANDRUM [LAWS(CE)-2006-5-50] [REFERRED TO]
AIR LIQUIDE ENGINEERING INDIA PVT. LTD. VS. C.C. & C. EX., HYDERABAD-II [LAWS(CE)-2007-8-122] [REFERRED TO]
AIR LIQUIDE ENGG. INDIA P. LTD. VS. C.C. & C. E., HYDERABAD-II [LAWS(CE)-2007-10-106] [REFERRED TO]
MAHANADI COALFIELDS LTD. VS. COMMR. OF C. EX., CUS. & SERVICE TAX, BBSR-I [LAWS(CE)-2011-9-82] [REFERRED TO]
DIEBOLD SYSTEMS (P) LTD. VS. COMMISSIONER OF SERVICE TAX [LAWS(CE)-2007-11-188] [REFERRED TO]
PETRONET LNG LIMITED VS. COMMISSIONER OF SERVICE TAX [LAWS(CE)-2013-10-42] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE VS. M/S. SATYAM DIGITAL PHOTO LAB [LAWS(CE)-2011-9-109] [REFERRED TO]
UNIVERSAL ENTERPRISES VS. COMMISSIONER OF C. EX., LUDHIANA [LAWS(CE)-2012-6-134] [REFERRED TO]
CASTROL INDIA LIMITED VS. COMMISSIONER OF TRADE TAX [LAWS(ALL)-2007-9-211] [REFERRED TO]
COMMISSIONER, TRADE TAX VS. SRI RAM [LAWS(ALL)-2007-9-213] [REFERRED TO]
COMMISSIONER, TRADE TAX VS. OSWAL AGRA MILLS LTD [LAWS(ALL)-2006-11-275] [REFERRED TO]
LCS CITY MAKERS PVT. LTD. VS. COMMISSIONER OF SERVICE TAX, CHENNAI [LAWS(CE)-2012-5-5] [REFERRED TO]
COMMR. OF C. EX., CUS. & S.T. (A), GUNTUR VS. P.V. NARAYANA REDDY [LAWS(CE)-2008-10-83] [REFERRED TO]
WIPRO GE MEDICAL SYSTEMS PVT. LTD. VS. COMMR. OF S. T., BANGALORE [LAWS(CE)-2008-8-148] [REFERRED TO]
ARYAN ENERGY (P) LTD. VS. COMMR. OF CUS. & C. EX., HYDERABAD-I [LAWS(CE)-2008-5-121] [REFERRED TO]
CEMEX ENGINEERS VS. COMMISSIONER OF SERVICE TAX, COCHIN [LAWS(CE)-2008-8-156] [REFERRED TO]
SAFETY RETREADING COMPANY (P) LTD VS. COMMISSIONER OF C. EX., SALEM [LAWS(CE)-2011-10-54] [REFERRED TO]
DASPALLA HOTELS LTD. VS. THE COMMISSIONER OF CENTRAL EXCISE [LAWS(CE)-2009-7-157] [REFERRED TO]
AGRAWAL COLOUR ADVANCE PHOTO SYSTEM VS. COMMISSIONER OF CENTRAL EXCISE, BHOPAL [LAWS(CE)-2010-5-121] [REFERRED TO]
SURYABALA AUTOS (P) LTD. VS. COMMISSIONER OF C. EX. & S.T., COIMBATORE [LAWS(CE)-2013-6-100] [REFERRED TO]
CEMEX ENGINEERS VS. THE COMMISSIONER OF SERVICE TAX [LAWS(CE)-2009-3-30] [REFERRED TO]
SHILPA COLOR LAB VS. COMMISSIONER OF C. EX., CALICUT [LAWS(CE)-2006-10-49] [REFERRED TO]
FOTO FLASH VS. COMMISSIONER OF SERVICE TAX, BANGALORE [LAWS(CE)-2007-10-107] [REFERRED TO]
UNITED SPIRITS LTD. VS. COMMISSIONER OF SERVICE TAX, BANGALORE [LAWS(CE)-2011-5-49] [REFERRED TO]
PIONEER AGENCIES VS. CCE [LAWS(CE)-2008-1-190] [REFERRED TO]
COMMISSIONER, TRADE TAX VS. NAND TRANSPORT CO. [LAWS(ALL)-2007-9-245] [REFERRED TO]
HUTCHISON MAX TELECOM PVT. LTD. VS. COMMISSIONER OF C. EX. [LAWS(CE)-2008-7-245] [REFERRED TO]
JETLITE (INDIA) LTD. VS. COMMISSIONER OF C.EX. [LAWS(CE)-2010-12-1] [REFERRED TO]
BHARTI AIRTEL LTD. VS. COMMISSIONER OF SERVICE TAX, AHMEDABAD [LAWS(CE)-2008-4-19] [REFERRED TO]
GERB VIBRATION CONTROL SYSTEMS (P) LTD. VS. COMMR. OF S.T., BANGALORE [LAWS(CE)-2007-3-115] [REFERRED TO]
LSG SKY CHEFS (INDIA) PVT. LTD. VS. COMMR. OF SERVICE TAX, BANGALORE [LAWS(CE)-2008-4-91] [RELIED ON]
MATRIX LABORATORIES LTD. VS. COMMISSIONER OF CUS. & C. EX., HYDERABAD-II [LAWS(CE)-2007-8-144] [REFERRED TO]
KOMET PRECISION TOLLS INDIA PVT. LTD. VS. COMMR. OF CUS. (A), BANGALORE [LAWS(CE)-2008-10-95] [REFERRED TO]
BHARTI AIRTEL LTD. VS. COMMISSIONER OF CENTRAL EXCISE, DELHI [LAWS(CE)-2012-5-74] [REFERRED TO]
COMMISSIONER, TRADE TAX VS. REGIONAL MANAGER, U.P.S.R.T.C. [LAWS(ALL)-2007-9-244] [REFERRED TO]
COMMISSIONER OF SERVICE TAX VS. RELIANCE INFOCOMM LTD. [LAWS(CE)-2014-12-48] [REFERRED TO]
COMMISSIONER OF SERVICE TAX VS. RELIANCE INFOCOMM LTD. [LAWS(CE)-2014-12-48] [REFERRED TO]
TIL LTD. VS. COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II [LAWS(CE)-2012-7-147] [REFERRED TO]
FAMOUS COLOR LAB VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(CE)-2008-7-243] [REFERRED TO]
JAIN COLOUR LAB VS. CCE [LAWS(CE)-2008-2-255] [REFERRED TO]
PRADIP PAUL VS. STATE OF TRIPURA [LAWS(GAU)-2011-3-39] [REFERRED TO]
HSL ASIA LIMITED VS. STATE OF TRIPURA [LAWS(GAU)-2011-3-49] [REFERRED TO]
VOL : 2; SUNNI CENTRAL BOARD OF WAQFS AND ORS VS. GOPAL SINGH VISHARAD AND ORS [LAWS(ALL)-2010-9-628] [REFERRED]
JAY KUMAR BARDIA VS. STATE OF ASSAM AND OTHERS [LAWS(GAU)-2009-12-77] [REFERRED TO]
COMMISSIONER OF TAXES, ASSAM AND OTHERS VS. D.P. AGARWALA AND OTHERS [LAWS(GAU)-2012-7-117] [REFERRED TO]
D P AGARWALA VS. OIL AND NATURAL GAS CORPORATION LTD [LAWS(GAU)-2010-5-36] [REFERRED TO]
M/S. AGRAWAL COLOUR ADVANCE PHOTO SYSTEM VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(MPH)-2020-3-292] [REFERRED TO]
M/S. IDEA CELLULAR LTD. VS. THE ASSTT. COMMISSIONER OF COMMERCIAL TAX [LAWS(MPH)-2017-1-14] [REFERRED TO]
M/S. IDEA CELLULAR LTD. VS. THE ASSTT. COMMISSIONER OF COMMERCIAL TAX [LAWS(MPH)-2017-1-14] [REFERRED TO]
TRIPTI ALCOBREW PVT LTD VS. STATE OF M P AND OTHERS [LAWS(MPH)-2018-6-54] [REFERRED TO]
TATA CONSULTANCY SERVICES LTD. VS. STATE OF MEGHALAYA [LAWS(MEGH)-2014-2-3] [REFERRED TO]
BANK NOTE PRESS, DEWAS VS. ADDITIONAL ASSISTANT COMMISSIONER OF COMMERCIAL TAX, STATE OF M.P. [LAWS(MPH)-2017-10-115] [REFERRED TO]
BHARTI INFRATEL LTD. VS. STATE OF MADHYA PRADESH AND ORS. [LAWS(MPH)-2015-8-35] [REFERRED TO]
GR INFRA PROJECTS LTD VS. STATE OF MEGHALAYA AND ORS [LAWS(MEGH)-2017-6-10] [REFERRED TO]
IDEA CELLULAR LTD VS. ASSISTANT COMMISSIONER [LAWS(MPH)-2018-10-17] [REFERRED TO]
RELIANCE TELECOM LTD. VS. COMMISSIONER OF COMMERCIAL TAX, INDORE. [LAWS(MPH)-2007-9-107] [REFERRED TO]
RAVINDRA KUMAR GUPTA VS. STATE OF M P [LAWS(MPH)-2010-8-68] [REFERRED TO]
RELIANCE TELECOM LTD. VS. COMMERCIAL TAX DEPARTMENT [LAWS(MPH)-2019-11-127] [REFERRED TO]
RELIANCE TELECOM LTD. VS. COMMERCIAL TAX DEPARTMENT [LAWS(MPH)-2019-11-127] [REFERRED TO]
GRASIM INDUSTRIES LIMITED VS. STATE OF M P [LAWS(MPH)-2014-7-54] [REFERRED TO]
BHARTI AIRTEL LIMITED VS. MIRA BHAYANDAR MUNICIPAL CORPORATION [LAWS(BOM)-2017-9-32] [REFERRED TO]
COMMERCIAL ENGINEERS & BODY BUILDING COMPANY LTD. VS. DIVISIONAL DEPUTY COMMISSIONER, COMMERCIAL TAX OFFICE AND ORS. [LAWS(MPH)-2015-8-142] [REFERRED TO]
RELIANCE INDUSTRIES LIMITED VS. STATE OF MAHARASHTRA THROUGH ITS SECRETARY MINISTRY OF FINANCE [LAWS(BOM)-2018-3-249] [REFERRED TO]
WALTOR BUTHELLO OF MUMBAI AND ORS VS. COMMISSIONER OF SALES TAX [LAWS(BOM)-2017-2-271] [REFERRED TO]
LAXMI STEELS VS. STATE OF MP AND OTHERS [LAWS(MPH)-2016-8-173] [REFERRED]
DHARMENDRA M. JANI VS. UNION OF INDIA [LAWS(BOM)-2021-6-74] [REFERRED TO]
PARTHA SARATHI DATTA VS. STATE OF TRIPURA [LAWS(TRIP)-2020-5-44] [REFERRED TO]
SUN DIRECT TV. PVT. LTD. VS. STATE OF TRIPURA [LAWS(TRIP)-2021-1-14] [REFERRED TO]
ASIAN OILFIELD SERVICES, A COMPANY, INCORPORATED UNDER THE COMPANIES ACT, 1956 VS. THE STATE OF TRIPURA AND ORS. [LAWS(TRIP)-2015-5-4] [REFERRED TO]
M/S. INDUS TOWERS LIMITED VS. UNION OF INDIA [LAWS(KER)-2015-10-193] [REFERRED TO]
ENVIRO CHEMICALS VS. STATE OF KERALA [LAWS(KER)-2011-2-379] [REFERRED TO]
BHARAT SANCHAR NIGAM LTD. KOTTAYAM, REPRESENTED BY ITS GENERAL MANAGER VS. SECRETARY TO GOVT. DEPARTMENT OF LOCAL SELF GOVERNMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM [LAWS(KER)-2016-9-117] [REFERRED TO]
GREAT EASTERN SHIPPING CO. LTD. VS. STATE OF KARNATAKA [LAWS(SC)-2019-12-8] [REFERRED TO]
DHANANJAY VERMA VS. STATE OF UTTARAKHAND [LAWS(UTN)-2019-5-65] [REFERRED TO]
C K GANGADHARAN VS. COMMISSIONER OF INCOME TAX [LAWS(SC)-2008-7-63] [REFERRED TO]
COMMISSIONER OF INCOME TAX CENTRAL KANPUR VS. J K CHARITABLE TRUST KAMAL TOWER KANPUR [LAWS(SC)-2008-11-21] [REFERRED TO]
HALEEMA ZUBAIR TROPICAL TRADERS VS. STATE OF KERALA [LAWS(SC)-2008-11-48] [REFERRED TO]
NATIONAL PETROLEUM CONSTRUCTION COMPANY VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(SC)-2022-7-108] [REFERRED TO]
PONDS INDIA LTD VS. COMMISSIONER OF TRADE TAX [LAWS(SC)-2008-5-70] [REFERRED TO]
WINDSOR CASTLE VS. COMMERCIAL TAX OFFICER [LAWS(KER)-2012-5-323] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. MALAYALA MANORAMA CO LTD [LAWS(KER)-2018-1-41] [REFERRED TO]
ABHISAR BUILDWELL PVT. LTD. VS. STATE OF TRIPURA AND ORS. [LAWS(TRIP)-2015-4-38] [REFERRED TO]
ASIANET SATELLITE COMMUNICATIONS LTD VS. STATE OF KERALA [LAWS(KER)-2012-6-571] [REFERRED TO]
M FAR HOTELS LTD VS. STATE OF KERALA [LAWS(KER)-2013-12-56] [REFERRED TO]
SRIJAN REALTY (P) LTD VS. COMMISSIONER OF SERVICE TAX [LAWS(CAL)-2019-3-13] [REFERRED TO]
DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION VS. SCHLUMBERGER ASIA SERVICES LTD [LAWS(UTN)-2019-4-71] [REFERRED TO]
STATE OF WEST BENGAL VS. CALCUTTA CLUB LIMITED [LAWS(SC)-2019-10-17] [REFERRED TO]
RELIANCE COMMUNICATION INFRASTRUCTURE LIMITED REP BY ITS CIRCLE COMMERCIAL MANAGER, S MEENAKSHINATHAN AND RELIANCE INFOCOMM LTD REP BY ITS CIRCLE COMMERCIAL MANAGER, SRI S MEENAKSHINATHAN VS. STATE OF KERALA REP BY THE SECRETARY TO MINISTRY OF FINANCE [LAWS(KER)-2009-2-130] [REFERRED]
GODREJ INDUSTRIES LTD VS. D G AHIRE ASSISTANT COLLECTOR [LAWS(SC)-2008-7-33] [REFERRED TO]
LARSEN & TOUBRO LIMITED VS. STATE OF KARNATAKA [LAWS(SC)-2013-9-79] [REFERRED TO]
KERALA CLASSIFIED HOTELS AND RESORTS ASSOCIATION VS. UNION OF INDIA [LAWS(KER)-2016-10-77] [REFERRED TO]
COMMISSIONER OF SERVICE TAX, AHMEDABAD VS. ADANI GAS LIMITED [LAWS(SC)-2020-8-45] [REFERRED TO]
M/S. ERNAD ENGINEERING ENTERPRISES AND OTHERS VS. STATE OF KERALA [LAWS(KER)-2014-12-189] [REFERRED TO]
KENTON LEISURE SERVICES PVT. LTD. VS. STATE OF KERALA [LAWS(KER)-2016-11-47] [REFERRED TO]
STATE OF KARNATAKA VS. PRO LAB [LAWS(SC)-2015-1-74] [REFERRED TO]
DELTA COMMUNICATIONS VS. THE STATE OF KERALA [LAWS(KER)-2015-7-130] [REFERRED TO]
COMMISSIONER, CENTRAL EXCISE & CUSTOMS, KERALA VS. LARSEN & TOUBRO LTD [LAWS(SC)-2015-8-34] [REFERRED TO]
ASWINI HOSPITAL PVT LTD VS. INTELLIGENCE OFFICER [LAWS(KER)-2012-9-309] [REFERRED TO]
STATE BAJK TRAVANCORE VS. COMMERCIAL TAX OFFICER [LAWS(KER)-2008-1-35] [REFERRED TO]
ASSOCIATION OF LEASING AND FINANCIAL SERVICE COMPANIES VS. UNION OF INDIA [LAWS(SC)-2010-10-21] [REFERRED TO]
IDEA MOBILE COMMUNICATION LTD VS. C C E AND C [LAWS(SC)-2011-8-30] [REFERRED TO]
DHAMPUR SUGAR MILLS LTD VS. COMMISSIONER OF TRADE TAX U P [LAWS(SC)-2006-5-4] [REFERRED TO]
ALL INDIA FEDERATION OF TAX PRACTITIONERS VS. UNION OF INDIA [LAWS(SC)-2007-8-56] [REFERRED TO]
UNION OF INDIA VS. MOHIT MINERALS PVT. LTD [LAWS(SC)-2022-5-86] [REFERRED TO]
COMMISSIONER OF SERVICE TAX VS. BPL MOBILE COMMUNICATION LTD. [LAWS(BOM)-2006-4-195] [REFERRED TO]
LARSEN AND TOUBRO LIMITED VS. STATE OF PUNJAB [LAWS(P&H)-2013-12-71] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE VS. VAHOO COLOUR LAB [LAWS(P&H)-2010-2-205] [REFERRED TO]
MC DONALDS INDIA PVT. LTD. VS. COMMISSIONER OF TRADE AND TAXES, NEW DELHI [LAWS(DLH)-2017-5-208] [REFERRED TO]
SHUBH TIMB STEELS LIMITED VS. UNION OF INDIA [LAWS(P&H)-2010-11-267] [REFERRED TO]
TATA SKY LIMITED VS. STATE OF PUNJAB AND ANR [LAWS(P&H)-2010-10-481] [REFERRED]
MIDAS CARE PHARMACEUTICALS PVT. LTD. VS. UNION OF INDIA (UOI) [LAWS(BOM)-2008-10-216] [REFERRED TO]
M/S DHINGRA JARDINE INFRASTRUCTURE PVT. LTD. VS. THE STATE OF HARYANA AND OTHERS [LAWS(P&H)-2017-1-376] [REFERRED TO]
FORTIS HEALTH CARE LIMITED AND ORS. VS. STATE OF PUNJAB AND ORS. [LAWS(P&H)-2015-1-77] [REFERRED TO]
COMMR. OF SERVICE TAX VS. HUTCHISON MSON MAX TELECOM PVT. LTD. [LAWS(BOM)-2006-4-196] [REFERRED TO]
VINAYAK S/O SHANKARRAO BAPAT VS. ANAND S/O VYANKATESH SONWALKAR; SUPERINTENDENT OF POLICE, CHANDRAPUR; POLICE INSPECTOR, TRAFFIC CONTROL BRANCH, CHANDRAPUR; MUNICIPAL COUNCIL, CHANDRAPUR; STATE OF MAHARASHTRA [LAWS(BOM)-2006-6-186] [REFERRED]
CAP N CHOPS CATERERS VS. STATE OF HARYANA [LAWS(P&H)-2010-9-281] [REFERRED TO]
UNION OF INDIA AND ANOTHER VS. STATE OF PUNJAB AND ANOTHER [LAWS(P&H)-2016-2-333] [REFERRED TO]
TATA NET SERVICES LTD. VS. THE STATE OF MAHARASHTRA AND ORS. [LAWS(BOM)-2015-2-158] [REFERRED TO]
STATE OF ORISSA VS. DREDGING CORPORATION OF INDIA LTD. [LAWS(ORI)-2009-3-59] [REFERRED TO]
STATE OF ORISSA VS. EXECUTIVE ENGINEER, GRIDCO, BHANJANAGAR [LAWS(ORI)-2022-3-53] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. IDEA CELLULAR LTD [LAWS(DLH)-2010-2-127] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. ESCORTS LTD [LAWS(DLH)-2011-2-68] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE, NAGPUR VS. ROSHAN R. JAISWAL [LAWS(BOM)-2016-7-270] [REFERRED TO]
COMMISSIONER OF SALES TAX VS. ROLTA COMPUTER AND INDUSTRIES PRIVATE LIMITED [LAWS(BOM)-2009-6-159] [REFERRED TO]
CAPT (RETD ) O P SHARMA & ANR VS. KAMLA SHARMA & ORS [LAWS(DLH)-2008-3-387] [REFERRED]
COMMISSIONER OF SALES TAX MAHARASHTRA STATE VS. ROLTA COMPUTER AND INDUSTRIES PRIVATE LIMITED [LAWS(BOM)-2009-6-182] [REFERRED TO]
MAHYCO MONSANTO BIOTECH (INDIA) PVT LTD VS. UNION OF INDIA [LAWS(BOM)-2016-8-209] [REFERRED]


JUDGEMENT

RUMA PAL, J. - (1.) The principal question to be decided in these matters is the nature of the transaction by which mobile phone connections are enjoyed. Is it a sale or is it a service or is it both If it is a sale then the States are legislatively competent to levy sales tax on the transaction under Entry 54 List II of the Seventh Schedule to the Constitution. If it is a service then the Central Government alone can levy service tax under Entry 97 of List I (or Entry 92c of List I after 2003). And if the nature of the transaction partakes of the character of both sale and service, then the moot question would be whether both legislative authorities could levy their separate taxes together or only one of them.
(2.) The contenders are the service providers on the one hand and the States on the other. It is the case of the service providers (who are for the purposes of convenience referred to in this judgment as "petitioners" irrespective of the capacity in which they are arraigned in the several matters before us) that there is no sale transaction involved and that the attempt of the several States to levy tax on the provision of mobile phone facilities by them to subscribers was constitutionally incompetent. It is their case that the transaction in question was merely a service and that the Union Government alone was competent to levy tax thereon.
(3.) They are supported in their stand by the union Government.;


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